Amendment status not verified — confirm the current text below against the official source.
Second proviso inserted vide H.P. Act No. 1 of 2013, effective from 5th October, 1999 12 THE HIMACHAL PRADESH TAXATION (ON CERTAIN GOODS CARRIED BY ROAD) ACT, 1999 Pradesh Taxation (on Certain Goods Carried by Road) Act, 1991 (10 of 1991) (hereinafter in this section referred to as ―the said Acts‖), at any time, on or after the 17th of July, 1976 but before the commencement of this Act, shall be deemed to be as valid and effective as if such assessment, levy or collection or action or thing had been made, taken or are done under the provisions of this Act and accordingly- (i) the aforesaid tax assessed, levied or collected or purporting to have been assessed, levied or collected under the provisions of the said Acts before the commencement of this Act shall be deemed to be and always deemed to have been validly assessed, levied or collected in accordance with law; (ii) no suit or other proceedings shall be maintained or continued in any court or before any authority for the refund of, and no enforcement shall be made by any court or authority, of any decree or order directing the refund of any such aforesaid tax which has been collected; (iii) recoveries, if any, shall be made in accordance with the provisions of the said Acts of all amounts which would have been collected thereunder as such aforesaid tax if this Act had been in force at all material times; and (iv) anything done or any action taken (including any rule or order made, notification issued or direction given or exemption granted or penalty imposed) under the said Acts before the commencement of this Act shall be deemed always to have been validly done, taken or made in accordance with this Act. (2) Notwithstanding anything contained in sub-section (1), any goods specified in column (2) of the Schedule-II appended to this Act shall be exempted from the aforesaid tax where such goods have been carried by road, at any time, on or after the 17th day of July, 1976 but before the commencement of this Act and the aforesaid tax or part thereof has not been collected on such goods on the grounds that no such tax or part thereof could have been levied or collected at that time. (3) For the removal of doubts, it is hereby declared that- (a) nothing in sub-section (1) shall be construed as preventing any person- (i) from questioning, in accordance with the provisions of this Act, the assessment, levy or collection of the aforesaid tax; or (ii) from claiming refund of the aforesaid tax paid by him in axess of the amount due from him under this Act; and (b) no act or omission on the part of any person, before the commencement of this Act, shall be punishable as an offence which would not have been so punishable as if this Act had not come into force. THE HIMACHAL PRADESH TAXATION (ON CERTAIN GOODS CARRIED 13 BY ROAD) ACT, 1999